HomeMy WebLinkAbout03-11-15 (2) pennsylvania 1505614105
oFvm.Im WKVMX EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
BreCounty Code Year File Number
Bureau of Taxes
uBOX 2$0601 INHERITANCE TAX RETURN ~F`
Harrisburg, PA 17128-0501 RESIDENT DECEDENT l 4 05 oLfgq _
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
i .04272005 ; 101031926 '
__.-_._.__...__...._. t i
Decedent's Last Name Suffix Decedent's First Name MI
Cupp i 'Vera
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
!Cupp 'Allen I I
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
C:) 1.Original Return C@D 2.Supplemental Return O 3. Reom Inde 1to 3etur(date of death
82)
C=) 4.Agriculture Exemption(date of CZ) 5.Future Interest Compromise(date of C=> 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
C= 7.Decedent Died Testate p 8.Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10.Litigation Proceeds Received p 11.Non-Probate Transferee Return C=) 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
C=D 13.Business Assets O 14.Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
lBridget M Whitley Esq 1(717)233-1000
First Line'ofAddress_
,SkariatasZonarich LLC
Second Line of Address
17 S 2nd St.FL 6 }
City or Post Office State ZIP Code
1Harrisburg I PA I 17101
Correspondent's email address: bmw@SkarlatoSzonarich.Com
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REGISTER OF WILLS USE ONLY C==� ^7
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E REGISTER OF WILLS USE GNtY .C> c a
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DATE FILED STAMP
7
PLEASE USE ORIGINAL FORM ONLY Ca
Side 1
!11!11!!Illi VIII 111 0lll I I�111111 VIII VIII 1111 IIII 15 0 5 61410 5
s -
1505614205
REV-1500 EX(FI) Decedent's Social Security Number
I
Decedent's Name: j
RECAPITULATION
1. Real Estate(Schedule A). ...................... I
i
2. Stocks and Bonds(Schedule B) ................ ....................... 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3.
4. Mortgages and Notes Receivable(Schedule D)..............:............ 4.
5, Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5.
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. , 107,075.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property i
(Schedule G) C=:) Separate Billing Requested..... ... 7. 1
8. Total Gross Assets(total Lines 1 through.7)............................. 8. ~T^� 107,075.00
i
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. I 1,000.00 I
a
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10.
11. Total Deductions(total Lines 9 and 10)................................. 11, 1,000.00
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 106,075.00 F
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
an election to tax has not been made(Schedule J) ........................ 13. i
14, Net Value Subject to Tax(Line 12 minus Line 13) ...................... .. 14. 106,075.00
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 -
(a)(1.2)X.0_ 15.
16. Amount of Line 14 taxable
at lineal rate X.045 106,075.00 i 16. 4,773.00
17. Amount of Line 14 taxable i '' _w __ -.M .'_"--•.'_ '- _."_
at sibling rate X.12 ; 17.
i
18. Amount of Line 14 taxable �� 1
at collateral rate X.15
i
19. TAX DUE ......................................................... 19.i 4,773.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of perjury,I declare I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has
any knowl2oge.
SIGNA20RE OF PERSO S LE FOR FILING RETURN DATE
ESS
490 Brentwater Road, Camp Hill, PA 17011
SIGNA RE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN !DAT�
All• b�'!u:ez X21 10 J 5
ADDRESS
17 S 2nd St FL 6 Harrisburg PA 17101
X1111111111111111111 P11[i Side 2
1 5 4 0 1505614205
,a.
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Vera H Cupp
STREET ADDRESS
490 Brentwater Road
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 4,773.00
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2)
3. Interest
4, If line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund.� (4)
5. If Line 1 +line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) Q (G,4s'$'" ??56,819.00
Make check payable to: REGISTER OF WILLS, AGENT.
. e.....,..�. e...._.. A.-.. v.. _.. ....,:.:.-.,3.... .........v:.......:...: - iii?�::.3.::'." _
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred.......................................................................................... ❑
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑
c. retain a reversionary interest .............................................................................................................................. ❑
d, receive the promise for life of either payments,benefits or care?...................................................................... ❑
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ N
3.. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death?.............. ❑ N
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ........................................................................................................................ ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
.i F. , ..,,.\.SLx...r�,.... ... �„ .I.....♦ .,.... ,... .,-. :,:. :...r r.... .':..:tee ::I... ::t�).:.
For dates of death on or after July 1,1994,and before Jan, 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 RS,§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P,S.§9116(a)(1.1)(ii)],The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a step-parent of the child is 0 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)].
• The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is 12 percent 172 P,S.§9116(a)(1.3)].A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
REV-1509 EX+(6-98)
SCHEDULE
COMMONWEALTH OF PENNSYLVANIA
INHERFFA WE TA X RETURN JOINTLY-OWNED PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Vera H. Cupp 21 050444
If an asset was made joint within one year of the decedent's date of death,it must be reported on Schedule G
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A Wood, Bonnie 490 Brentwater Road, Camp
Hill, PA 17011 Daughter
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANC IAL INSTITUTION AND RANK ACCOUNT DATE OF DEATH DECDS VALUEOF
NUMBER OR SIMILAR IDENTIFYING NUMBER,ATTAC H DEED FOR
NUMBER TENANT JOINT JOINTLY-HEW REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST
1 A 1/20/2001 490 Brentwater Road,
Camp Hill 214,150 50.0000 107,075
TOTAL(Also enter on line 6-Recapitulation) $ 107,075
(If more space is needed,insert additional sheets of the same size)
3W46AE 1.000
Estate of: Vera H. Cupp 196-14-8886
Schedule F Part 2 (Page 2)
Item Joint DOD Value of Pere DOD Value of
No. Cot. Date Description Asset Int. Interest
This real estate was
reported on Schedule A of
the original return as an
undivided 50% interest. No
tax was paid, as the
decedent's husband, 'Allen
Cupp, was the sole heir
under her Will. Upon
reviewing the deed, it was
determined that this
property was owned as
joint tenants with right
of sury. or hip with
.Bonn bo , decedent's
daughter. This return is
being filed in order to
pay the inheritance tax
due on the decedent's
share of the property.
The property has been
valued at its assessed
value (the applicable CLR
is 1.0) .
Total (Carry forward to main schedule) 0
REV-1511 FX+(12-99) SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES&
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Vera H...-Qupp 21 g; 0444
,AAA
Debts of decedent must be reported on Schedule 1.
ITEM AMOUNT
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
1. None
B. ADMINISTRATIVE COSTS:
1 Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission Paid:
2. Attorney Fees 1,000
3. Family Exemption:(if decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountants Fees
6. Tax Retum Preparer's Fees
7.
None
TOTAL(Also enter on line 9,Recapitulation) $ 1,000
3W46AG 1.000 (if more space is needed,insert additional sheets of the same size)
REV-1513 EX+(9-00) SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Vera H. Cuvo 21 05 0444
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS[Include outright spousal distributions,and transfers
under Sec.9116(a)(1.2))
1 Bonnie Wood
490 Brentwater Road
Camp Hill, PA 17011
One-half interest in
residence shown on Schedule
F less $1,000 in attorney
fees paid by beneficiary and
deductible under 72 P.S.
See. 9126 Daughter 106,075
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18,AS APPROPRIATE,ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
3W46A1 1.000 (If more space is needed,insert additional sheets of the same size)